§ 26-991. Professional services—Generally.  


Latest version.
  • (a)

    For the purposes of this section, the term "professional service" shall include professional service, real estate service, and financial service, as defined in Section 26-872. Every person engaged in a professional service, as defined in Section 26-872, and having an office or place of business in the City shall pay a license fee as set forth in Appendix A to this Code or a license tax equal to $0.58 per $100.00 of the gross receipts of the business or profession, as provided in Section 26-871.

    (b)

    Professional service businesses include, but are not limited to, the following:

    (1)

    Accountant, certified public or public.

    (2)

    Architect.

    (3)

    Attorney.

    (4)

    Auditing business.

    (5)

    Engineer.

    (6)

    Investment advisor.

    (7)

    Loan companies, note purchasing institutions and mortgage brokers.

    (8)

    Medical professions:

    a.

    Chiropodist.

    b.

    Chiropractor.

    c.

    Dentist.

    d.

    Doctor of medicine.

    e.

    Homeopathist.

    f.

    Naturopathist.

    g.

    Optometrist.

    h.

    Osteopath.

    i.

    Physiotherapist.

    j.

    Psychologist.

    k.

    Surgeon.

    l.

    Veterinarian.

    (9)

    Metallurgist.

    (10)

    Real estate agent.

    (11)

    Real estate management.

    (c)

    Persons engaged in occupations or professions which are not listed in Subsection (b) of this section, but fitting within the scope and intent of the definition of professional services in Section 26-872 and not elsewhere provided for in this section nor specifically exempted by law from payment of such license tax, shall be subject to a license tax as a professional service as provided in Subsection (a) of this section.

    (d)

    A permit from the Chief of Police is required under Section 26-875 before a license will be issued to engage in the business of furnishing domestic or clerical help, labor or employment.

    (e)

    If any part of the gross receipts of an optometrist shall be derived from filling a prescription of a physician, such part of the gross receipts shall be deemed to be the gross receipts of an optician under Section 26-989.

    (f)

    Those professional service businesses that are operating as a professional corporation, corporation, limited liability corporation, or partnership, with one or more professionals engaging in the practice of their profession as members of such professional service business, shall obtain the business license prescribed in this section in the name of the professional corporation, corporation, limited liability corporation or partnership.

    (g)

    Every person who is engaged in a professional service, as defined in Section 26-872, and who performs such service as a member of a professional corporation, corporation, limited liability corporation, or partnership and who the Director determines is otherwise ineligible to obtain the license in the name of such business entity must obtain a business license, individually, as provided in Subsection (a) of this section.

    (h)

    Every person engaged in the business of an architect, as defined in Section 26-872, shall exclude from the basis of gross receipts the amounts paid by the licensee to another architect or to an engineer who is duly licensed in the City under this section. Every person engaged in the business of an architect shall have paid the license tax levied by this section before a permit for doing the work contracted for is issued.

    (Code 1993, § 27-432; Code 2004, § 98-765)

    State Law reference— Limitation on tax rate on financial, real estate and professional services, Code of Virginia, § 58.1-3706.

(Code 1993, § 27-432; Code 2004, § 98-765)

State law reference

Limitation on tax rate on financial, real estate and professional services, Code of Virginia, § 58.1-3706.